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IT Asset Management (2022-MS-2)
… assets costing about $279,270 were not properly accounted for. Specifically, 11 percent, including 81 Chromebooks, … 20 Districts implemented policies or procedures specific for IT equipment inventory. Nineteen Districts did not … physical controls to protect IT assets from damage. Costs for nearly 75,400 IT assets and acquisition dates for …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Oversight of Procurements and Loan Programs
… adequate oversight of its procurements and loan programs in accordance with the Public Authorities Law (Law) for the period April 1, 2012 through March 31, … by a 13-member Board of Directors. DANC was created in 1985 under Article 8, Title 29 of the Public Authorities …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsDiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… A former justice court clerk pleaded guilty to petit larceny after a joint … by the Office of the State Comptroller and the St. Lawrence County Sheriff’s Department found she … more than $10,000 in court fees, said State Comptroller Thomas P. DiNapoli. Lisa Dillon, 36, of Norwood, paid full …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… was to evaluate the financial condition of the District for the period July 1, 2012 through April 17, 2014. … The District’s general fund budgeted appropriations for the 2014-15 fiscal year is $14.6 million. Key Findings … The District’s fund balance exceeded the statutory limit for two out of the last three years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Statewide Local Sales Tax Collections Up More Than 21 Percent
… Local government sales tax collections in July increased by 21.2% over the same month in 2020, marking the fourth consecutive month that … local governments are seeing much stronger collections in 2021. However, with recent increases in infection rates …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… will not be tolerated. I thank Bolivar Police Chief Steven McPherson and Allegany County District Attorney Keith …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… activities, the information in the "Totals" column on this statement flows directly to the "Business-type Activities" column on the statement of net assets, and the need for a reconciliation on this statement is avoided. … Examples from GASB Statement …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Compliance With Executive Order 95 (Open Data)
… of Information Technology Services (ITS) under EO 95, and whether data posted under EO 95 is reliable and easily usable. The audit covered the period between February 1, 2013 and October 16, 2019. About the Program State government …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… of our audit was to review the processes and procedures for the Town Supervisor and Town Clerk’s financial operations for the period January 1, 2011, to January 18, 2013. … five elected members, is the legislative body responsible for the general management and control of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Florida – Town Clerk Operations (2012M-215)
… Purpose of Audit The purpose of our audit was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215DiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… in 2019 – an increase of 2.4 percent over 2018, according to a report released today by State Comptroller Thomas P. … where they remained until 2019. "Taxpayers want to know how their taxes compare to other municipalities and whether … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… internal controls over selected financial operations for the period June 1, 2011 through November 30, 2012. … expenditures totaled about $6.8 million and $7.4 million for the 2011-12 and 2012-13 fiscal years, respectively. Key … procurement policy. The Board does not review claims for payment; instead, one Trustee is appointed as …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Opinion 95-22
… fire insurance tax moneys to purchase exercise equipment for use generally by members of the fire department. You ask … use such moneys as follows: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … It is evident that the purchase of exercise equipment for use generally by members of the fire department does not …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 95-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Long Island Workforce Housing Act (2015-MR-4)
… local governments ensured that they complied with the Long Island Workforce Housing Act for the period January 1, 2009 … implemented the Long Island Workforce Housing Act (Act) in 2008 for the purpose of making homeownership more …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Forms and Resources – Reporting Elected and Appointed Officials
Elected and Appointed Officials Get forms examples samples and stepbystep guides to help you correctly report elected and appointed officials to NYSLRS
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesCity of Olean – Budget Review (B17-1-3)
… expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether the … accumulation and use of fund balance. Include potential salary increases within department line items or restore the …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Selected Aspects of the Motor Carrier Safety Assistance Program
… vehicles. Roadside inspections of commercial vehicles are a primary part of the Department's activities. The … specially trained State Police and local police officers. When inspections identify violations, carriers typically … in additional penalties. Key Findings The Department does not monitor whether carriers submit required …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programOpinion 90-19
… Law, §§402(c), 602(f), 701, 713; see also, in general, White on New York Corporations , §§701.02, 713.03). June 7, …
https://www.osc.ny.gov/legal-opinions/opinion-90-19West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… was to assess financial controls over financial activity for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $678,270 for the 2013 fiscal year. Key Finding We found that the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operations